Republic of Lithuania

Republic of Lithuania Republic of Lithuania Provisional Law on the Rate of Customs Duty Chapter 1 General Provisions Article

1. This law shall provide for the determination of the rate of customs duties for exported and imported goods and other valuables as well as for goods and valuables carried through the territory of Lithuania in transit, the procedure for the establishment and application of the system of rules of customs duties. This law shall be applied to legal and natural persons on the entire customs territory of the Republic of Lithuania. Article
2. The rate of customs duty of the Republic of Lithuania means the systematized collection of standard customs duties levied on imported and exported goods and valuables, and on goods and valuables carried through the territory of the Republic of Lithuania in transit. The rate of customs duties according to the type of goods and cargo, methods of assessment of rates and structure thereof shall be approved by the Government of the Republic of Lithuania. Article
3. The rate of customs duties shall be established in accordance with the principles and standards used in international practice and shall be based on harmonized description of goods and the system of the classification thereof. Article
4. All goods and other valuables imported into Lithuania or exported therefrom shall be subject to taxation, unless this law provides otherwise. Article
5. Rates of customs duties shall be prepared, determined, abolished, or changed pursuant to this law and according to the procedure established by the Government of the Republic of Lithuania. Chapter 2 Customs Duties and their Types Article
6. According to the type of goods and cargo the fol lowing customs duties shall be employed: 1) exportation duty -- shall be paid for goods and valuables exported from the Republic of Lithuania; 2) importation duty -- shall be paid for goods and other valuables imported into the Republic of Lithuania; 3) seasonal duty -- shall be paid for imported and exported certain goods and other valuables within a certain period. All these customs duties shall be calculated according to the rates of customs duties of the Republic of Lithuania. Article
7. On the territory of the Republic of Lithuania, taking into consideration the method of calculation, the following customs duties shall be employed: 1) ad valorem duty -- shall be calculated as a percentage of the value of the goods and other things, established by the customs office; 2) specific duty -- shall be levied as a fixed sum of money per a physical unit of goods and other valuables; 3) combination duty -- both types of the above- mentioned duties shall be imposed. Article
8. On the territory of the Republic of Lithuania, taking into consideration the interests of the economy of Lithuania and the structure of customs duties, the following customs duties shall be employed: 1) special -- shall be employed as a counter measure to discriminative actions of certain firms, foreign countries or their unions with regard to Lithuania. The rate of a special customs duty shall be determined in every separate case; 2) antidumping -- shall be employed when goods and other valuables are exported from or imported into the Republic of Lithuania at prices lower than the prices of similar or directly competitive goods and other valuables at the moment of their exportation or importation, or when the export or import of such goods and valuables inflicts damage to the interests of the Republic of Lithuania. 3) countervailing -- shall be employed when goods are being exported from the Republic of Lithuania for the production or export of which, directly or indirectly, a subsidy has been used, and if the export of such goods inflicts damage to the interests of the Republic of Lithuania. The amount of the countervailing duty must not exceed the amount of the subsidy; 4) revenue (financial) -- shall be employed when the duty is levied on goods and valuables in order to increase the state budget resources; 5) protective -- shall be employed in order to protect local producers from the competition of foreign firms; 6) preferential -- shall be employed in order to reduce the customs duty levied on certain goods and other valuables imported from other countries; 7) leveling -- shall be employed in order to make equal the prices of imported and domestic goods and other valuables; 8) retorsive -- shall be employed in imposing a duty on the goods and other valuables of those countries which levy very high duties on their own goods and other valuables; 9) statistical -- shall be employed for the assessment of trade turnover of the Republic of Lithuania. Chapter 3 The Amount of Customs Duty Article
9. The customs duty levied on goods and other valuables shall be calculated according to the declared value and price of the item. In determining the customs duty, the price of the item indicated in the invoice and the following actual costs not indicated in the invoice also shall be taken into consideration: 1) transportation, loading, unloading, reloading and insurance costs up to the crossing post of the customs border of the Republic of Lithuania; 2) commission and brokerage; Article
10. If the owner of the goods or other valuables states in the declaration unreal value or price, or if the price or value cannot be determined or checked, customs officer shall determine customs duty according to: 1) the price of identical goods or valuables in the Lithuanian market; 2) the price of similar or directly competitive goods or other valuables in the Lithuanian market; 3) the ratable value of these goods or other valuables. Chapter 4 Calculation and Payment of Customs Duty Article
11. The Customs Office of the Republic of Lithuania shall calculate the customs duty according to the standard rates of customs duties, which have been valid on the day of the filing of the declaration. In cases when accounts are settled under contract, customs duty shall be paid in foreign currency. Article
12. All collected sums of customs duties shall be remitted to the State Budget of the Republic of Lithuania. Chapter 5 Exemption from Payment of Customs Duty Article
13. From payment of customs duties shall be exempt: 1) means of transportation by which freight, luggage, and passengers are regularly transported to other states, as well as tools, fuel, food, and other commodities, which might be needed on the road, during intermediary stops or in case of breakage of said transportation means; 2) foreign currency and securities; 3) goods or other valuables which are not suitable for use; 4) goods or other valuables which enter Lithuania as a humanitarian relief, documented in a proper manner 5) valuables which shall be imported into the Republic of Lithuania for a certain period and after that exported from it, or which are temporarily exported and imported without processing them. Chapter 6 Imposition of Customs Duties, their Refunding and Recovery. Responsibility for not Paying the Customs Duty Article
14. At the request of the owner of goods or other valuables, customs duties erroneously withheld must be refunded on the decision of the Chief Customs Officer or the court within a year from the day the customs duties were paid. Article
15. The sum of customs duty not paid due to the fault of the owner of the goods or valuables shall be recovered by the Customs Office within a year from the day the customs duty was registered. Article
16. Personal belongings carried across the customs border of the Republic of Lithuania, shall be taxed in the manner and at the rate established by the Government of the Republic of Lithuania. Article
17. If the international agreements of the Republic of Lithuania provide for other procedure for taxation than this and other laws on the rates of customs duty of the Republic of Lithuania, the norms established in the international agreements shall be applied. Article
18. Upon failure to pay the assigned customs duty, a penalty equal to 300 percent of the customs duty shall be recovered from legal persons without suing for claims, and from natural persons -- in the manner established by law. Vytatutas Landsbergis President Supreme Council Republic of Lithuania Vilnius 31 January 1991 No. I- 1029